This is in response to a letter from your office dated January 4, 2018, which transmitted the referenced second appeal on behalf of El Paso County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of $761,802.01 in Public Assistance funding for items of work associated with the restoration of the El Paso County Criminal Justice Center (Facility). As explained in the enclosed analysis, I have determined the Facility’s roof was significantly deteriorated prior to the incident period. Moreover, the Applicant did not demonstrate that the collapse of the kitchen ceiling resulted from disaster-related damage to the roof, rather than the roof’s pre-existing condition. Consequently, FEMA is unable to affirm the previous eligibility decisions. Accordingly, I am denying the appeal and directing the deobligation of all PA funding for PWs 201 and 202. By copy of this letter, I am requesting the Regional Administrator take appropriate action to implement this determination. Please inform the Applicant of my decision. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.